Sorello Guides

Transfer tax (ITP) and stamp duty (AJD) in Catalonia

Catalonia taxes the transfer of immovable property at 10 %, one of the highest rates in the country. On an ordinary resale that single line usually beats the notary, the registry and the lawyer combined. Catalonia charges a progressive scale rather than one rate, so the tax is computed bracket by bracket and the average rate rises with the price. The relief here is aimed at the buyer rather than the property: there is a reduced rate by age.

The rates, and where each one comes from

Rates, with the article each was read from
What it applies toRateLegal basis
Transfer of immovable property, on the value up to 600.000 €10 %
Transfer of immovable property, on the value up to 900.000 €11 %
Transfer of immovable property, on the value up to 1.500.000 €12 %
Transfer of immovable property, on the value above the last threshold13 %
Buyer under the age limit, habitual residence5 %art. 641-5 Libro sexto del Código tributario de Cataluña aprobado por D.Leg. 1/2024 (modificado por art. 5.2 Decreto ley 5/2025)
Stamp duty on notarial documents1,5 %art. 642-1.d) Libro sexto del Código tributario de Cataluña aprobado por D.Leg. 1/2024

What that costs

Transfer tax due
Declared valueTransfer tax due
180.000 €18.000 €
450.000 €45.000 €
900.000 €93.000 €

Illustrative declared values, not market figures.

Stamp duty is not added on top

On a new-build the deed is stamped at 1,5 % on top of the VAT, which is why a new-build and a resale at the same price are not the same transaction.

A sense of scale

Set against every other region in this guide, its transfer-tax rate is the highest.

Ranked by stamp-duty rate, it comes fifth highest among the regions covered here.

The reduced rates, and who actually qualifies

This territory's relief is aimed at age rather than at the property: a buyer of 35 or under buying a habitual residence is taxed at 5 %. There is no general reduced rate for a habitual residence bought by anyone else in the source used here, so none is shown. Relief that takes the form of a reduction of the tax itself rather than of the rate is not listed above, because it is not a rate.

Municipal guides in this territory

Sources and licences